Who pays the tax when a substitute delivers on my account?
You declare everything your account earned. What you pay the substitute is your expense and their income, and they declare it on their own return.
Last checked 29/09/2026.
The platform pays you and reports all of it to HMRC in your name, whoever did the deliveries. Deliveroo says this explicitly. So your turnover is the full amount the account earned.
What you pass on to the substitute is a cost of your business and comes off your profit, as long as you can show it: keep the dates, the amounts and ideally a simple invoice from them. Pay by bank transfer rather than cash so there is a record.
The substitute has self-employed income of their own, the amount you paid them. If it is over the £1,000 trading allowance they must register and file a return. Miles belong to whoever drove them.
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